1994年的分税制改革确立了我国的财政分权制度的基本框架,虽然此后经过若干调整,但是没有引发实质性的改变。分税制的改革取得了重大成果,使中央政府的财政支配能力有了很大提高,但是中央政府的承担支出责任却下降了。这种收入和支出权责不对称性是当前中央和地方财政收支分配的最大特点。 The 1994 tax-sharing reform established the basic framework of our country’s fiscal decentralization system. Although a number of adjustments have been made since then, no substantive changes have been introduced. Significant achievements have been made in the reform of the tax-sharing system, which has greatly enhanced the financial control ability of the central government. However, the responsibility of the central government for assuming expenditures has dropped. The asymmetry of power and responsibility between income and expenditure is the most prominent feature of the distribution of revenue and expenditure of the central and local governments at present.